The Smiling Coast — Birdwatching Paradise & Roots Heritage
If you are tax-resident (generally 183+ days in the country), you are taxed on worldwide income, which can include foreign pensions and salary, subject to any foreign-tax relief. Non-residents are taxed only on Gambia-source income. Take advice if you have cross-border income.
A Taxpayer Identification Number is issued by the GRA and is required to be employed formally, register a business, clear imports, or file returns. Apply as soon as you have your residence documents.
The Gambia has only a limited treaty network. Many residents rely on domestic foreign-tax-credit provisions rather than a treaty. Check whether your home country has an agreement before assuming relief is automatic.
VAT is 15% on most goods and services. Registered businesses charge it and file returns; some essentials are zero-rated or exempt. It is included in prices at larger, formal retailers but often absent from informal market transactions.
Local councils such as the Kanifing Municipal Council and Banjul City Council levy property rates on owners within their areas, separate from national GRA taxes.
Public facilities charge modest fees and some services (such as certain maternal and child health care) are subsidised, but there is no universal free system or national insurance covering residents. Budget for out-of-pocket costs and private care.
Yes. Specialist and emergency care is limited, and serious cases are commonly referred to Dakar or Europe. Evacuation and comprehensive international health insurance are strongly recommended for anyone relocating.
Malaria is the main endemic risk, alongside waterborne and food-borne illness. Take antimalarial precautions, be vaccinated appropriately, and be strict about water and food hygiene.
In the Greater Banjul Area, the Edward Francis Small Teaching Hospital in Banjul is the main referral hospital; private clinics handle less severe emergencies faster. Keep your insurer's assistance line and a private clinic contact saved.
Yes — English is the official language and widely understood in towns, business and tourism. Learning a few phrases of Wolof or Mandinka is appreciated and helps in markets and villages.
NAWEC power cuts are common, so many residents keep a generator, inverter or solar backup and store water. Mobile data is the main way to get online and works well in the coastal area; fixed fibre exists in parts of Greater Banjul.
Not necessarily. Shared taxis and gelly-gelly minibuses cover the coastal area cheaply, and green tourist taxis handle door-to-door trips. A car adds convenience for upcountry travel but comes with import duties, insurance and rough-road wear.
Many find it so — it is friendly, relatively safe and community-minded, with international schools and private clinics in the coastal area. The trade-offs are limited specialist healthcare (hence evacuation insurance) and fewer amenities than a Western city.